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2001 (5) TMI 160 - AT - Income TaxExtract: .......y the assessment was completed under s. 147 after the completion of original assessment under s. 143(1) and this being the factual position, the same cannot be considered as regular assessment for the purpose of levy of interest under s. 217. We, therefore, direct the AO to delete the same. 11. In the result, this appeal of the assessee is allowed.
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